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<br />CITY OF NORTH OLMSTED <br />ORDINANCE N0. 82-101 <br />PAGE 4. <br />? <br />? <br />a return and pay to the Administrator the amount of <br />taxes so deducted during the previous month; provided, <br />however, that if the amount of the tax so deducted by <br />any employer in any one month is less than one hundred <br />dollars ($100.00), the employer may defer the filing <br />of a return and payment of the amount deducted until <br />the last day of the month following the end of the <br />calendar quarter in which such month occurred. <br />(b) Such returns shall be on a form or forms prescribed <br />or acceptable to the Administrator and shall be subject <br />to the rules and regulations prescribed therefor by the <br />Administrator. Such employer shall be liable for the pay- <br />ment of the tax required to be deducted and withheld <br />whether or not such taxes have, in fact, been withheld. <br />(c) Such employer in collecting such tax shall be <br />deemed to hold the same until payment is made by such <br />employer to the City of North Olmsted as a trustee for <br />the benefit of the City of North Olmsted, and any such <br />tax collected by such employer from his employees, shall <br />be deemed a trust fund in the hands of such employer, until <br />the same is paid to the City of North Olmsted. <br />(d) No person shall be required to withhold the tax <br />on wages or other compensation paid domestic servants <br />employed by him exclusively in or about such person's <br />residence, even though such residence is in the City of <br />North Olmsted, but such employee shall be subject to all <br />of the requirements of this Title. <br />be and the same is amended, and as amended shall read as follows: <br />1501.1302 COLLECTION AT SOURCE. <br />(a) In accordance with the rules and regulations <br />prescribed by the Administrator, each employer within <br />or doing business within the City of North Olmsted <br />shall deduct, at the time of the payment of such salary, <br />wages, commission or other compensation, the tax of <br />one and one half percent per annum of the gross salaries, <br />wages, commissions or other compensation due by the <br />employer to such employee, and shall, on or before the <br />last day of each month, make a return and pay to the <br />Administrator the amount of taxes so deducted during <br />the previous month; provided, however, that if the amount <br />of the tax so deducted by any employer in any one month <br />is less than one hundred dollars ($100.00), the employer <br />may defer the filing of a return and payment of the amount <br />deducted until the last day of the month following the end <br />o£ the calendar quarter in which such month occurred. <br />(b) Such returns shall be on a form or forms prescriUed <br />or acceptable to the Administrator and shall be subject <br />to the rules and regulations prescribed therefor by the <br />Administrator. Such employer shall be liable for the pay- <br />ment of the tax required to be deducted and withheld whether <br />or not such taxes have, in fact, been withheld. <br />(c) Such employer in collecting such tax shall be deemed <br />to hold the same until payment is made by such employer <br />to the City of North Olmsted as a trustee for the benefit of <br />the City of North Olmsted, and any such tax collected by <br />such employer from his employees, shall be deemed a trust <br />fund in the hands of such employer, until the same is paid <br />to the City of North Olmsted. <br />EXHIBIT "A"